Additional information:

(a) Dividends of $180 000 were paid during the year ending 30 June 2019.

(b) Plant with a carrying amount of $30 000 (original cost $200 000 and accumulated depreciation $170 000) was sold during the year ending 30 June 2019 and new plant was acquired.

Required:

1. Prepare the Statement of Cash Flows and all supporting notes for the year ending 30 June 2019 on the following page. (direct method)
2. Reconciliation of net cash from operating activities to net profit after tax
3. reconciliation of cash and cash equivalents

Sales (all on credit) Cost of goods sold Doubtful debts expense Interest expense Salaries Depreciation Gain on sale of plant Cash Inventory Accounts receivable Allowance for doubtful debts Land Plant Accumulated depreciation Bank overdraft Accounts payable Accrued interest Long-term loan Share capital 2019 $000 2,600 1400 125 85 440 100 20 1890 2800 280 1900 1200 245 150 2100 20 1220 400 2018 $000 1&600 1160 190 100 670 160 70 275 1680 2625 370 1900 950 315 1900 30 1330 400